Total and prove the cash payments journal.

CASH PAYMENTS JOURNAL

	DATE	ACCOUNT TITLE	CK. NO.	POST. REF.	GENERAL		ACCOUNTS PAYABLE DEBIT	PURCHASES DISCOUNT CREDIT	CASH CREDIT
					DEBIT	CREDIT
1	Dec. 1	Rent Expense	456		1,600.00				1,600.00	1
2	2	Supplies-Office	457		216.00				216.00	2
3	4	Miscellaneous Expense	458		85.00				85.00	3
4	8	Singh Imports	459				1,589.00	31.78	1,557.22	4
5	10	Utilities Expense	460		482.50				482.50	5
6	11	Klein Industries	461				2,618.00		2,618.00	6
7	13	Supplies-Store	462		235.00				235.00	7
8	14	Advertising Expense	463		325.00				325.00	8
9	15	Alpha Supply	464				942.00		942.00	9
10	15	Employee Income Tax Payable	465		471.00				1,580.25	10
11		Social Security Tax Payable			899.00					11
12		Medicare Tax Payable			210.25					12
13	15	Salary Expense	466		3,528.00				2,670.10	13
14		Employee Income Tax Payable				228.00				14
15		Social Security Tax Payable				218.74				15
16		Medicare Tax Payable				51.16				16
17		Health Insurance Premiums Payable				240.00				17
18		Retirement Benefits Payable				120.00				18
19	23	Medical Clothiers	467				548.00		548.00	19
20	28	Credit Card Fee Expense	M60		442.00				442.00	20
21	29	Dividends Payable	468		3,000.00				3,000.00	21
22	31	Supplies-Office	469		42.50				90.30	22
23		Supplies-Store			16.40					23
24		Advertising Expense			25.00					24
25		Miscellaneous Expense			5.40					25
26		Cash Short and Over			1.00					26
27	31	Salary Expense	470		3,620.00				2,745.07	27
28		Employee Income Tax Payable				238.00				28
29		Social Security Tax Payable				224.44				29
30		Medicare Tax Payable				52.49				30
31		Health Insurance Premiums Payable				240.00				31
32		Retirement Benefits Payable				120.00				32
33										33

Prove the cash payments journal.

Cash Payments Journal Proof
Column Title	Debit Totals	Credit Totals
General Debit	$
General Credit		$
Accounts Payable Debit
Purchases Discount Credit
Cash Credit
Totals	$	$